×
CPE Self-Study
AICPA's ABV Examination Review Course
NASBA FIELD OF STUDY
Specialized Knowledge
LEVEL
Intermediate
CPE CREDITS
Online: 10.0
The AICPA's ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area.

Limited time! Free ABV Exam!

Include both this product and the ABV exam registration in your shopping cart and receive the ABV exam at no charge. This offer will be available from August 1-October 31, 2019.

FVS Section Members and ABV/CFF Credential Holders Save an Additional 20%!

When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Forensic and Valuation Services Section.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Accessibility: The Association of International Certified Professional Accountants (Association) is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services.  The Association is committed to making professional learning accessible to all.  This commitment is maintained in accordance with applicable law.  For additional information, please refer to the Association’s Website Accessibility Policy.

If this symbol is displayed under Delivery Type on the product page, this product offers closed captioning.

For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Product details

Who Will Benefit?

  • ABV credential candidates

Key Topics

  • Professional Standards, the Engagement, and Standards of Value
  • Fair Value for Financial Reporting Based on Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 820
  • Subject Company Analysis
  • Income Approach to Value
  • Cost of Capital
  • The Market Approach to Valuation
  • Asset-Based Approach
  • The Valuation of Intangible Assets and Intellectual Property
  • Valuation Adjustments: Discounts and Premiums and Reconciliation of Indicated Values

Learning Objectives

  • Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100).
  • Differentiate among standards of value, premises of value, and levels of value.
  • Identify the five basic steps of a valuation engagement.
  • Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.
  • Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.
  • Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk assessment

Newly enhanced and closely aligned with the ABV Exam, the AICPA's ABV Examination Review Course is the only comprehensive ABV Exam review program backed by the resources and collective expertise of business valuation professionals associated with the world's largest member association representing the accounting profession.

The AICPA's ABV credential is one of the most rigorous and prestigious business valuation certifications. It is an essential marketing tool for valuation professionals who specialize in this lucrative practice area. A key step towards becoming an ABV credential holder, the ABV Exam tests a comprehensive range of business valuation knowledge which is listed in the ABV Exam Content Specification Outline (CSO).

The ABV Exam is offered in a two-part, modular format. Part 1, "Foundation of Valuation Theory", covers CSO section I and chapters 1-3 of the ABV Exam Review Course. Part 2, "Implementation of Valuation Methods", covers CSO section II and chapters 4-9 of the ABV Exam Review Course. Please reference the CSO before preparing for the ABV Exam.

This course reviews most of the items on the ABV Exam CSO and should be combined with independent reading and study to prepare for the ABV Exam.

Table of contents
Ratings and reviews
Author(s)

R. James Alerding, CPA/ABV, ASA

Andrew C. Blank, CPA/ABV

Chad Hoekstra, CPA/ABV/CFF

Jason MacMorran, CPA/ABV/CFF, CVA

Courtney N. Mussatt, CPA/ABV

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$289.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$289.00
Add to cart
CREDIT INFO
CPE credits
Online
: 10.0
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
Prerequisites
Moderate amount of business valuation experience
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
ABVE
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
Contact us online
Back to Top